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        How to audit income tax - two models combined

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        Bachelor thesis Wessel van Eeghen - final version.pdf (298.8Kb)
        Publication date
        2016
        Author
        Eeghen, W.J.B. van
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        Summary
        A basic model of linear income taxation is proposed for analyzing optimality in auditing income tax reports. A game-theoretical approach is used for deriving the optimal strategy for the tax administration. Taxpayers minimize expected costs including possible penalties for under-reporting while the tax administration chooses its audit policy to maximize expected revenue. A simple strategy of only two audit rates is shown to be optimal in most cases.
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        https://studenttheses.uu.nl/handle/20.500.12932/21915
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